AE

UAE

Restricted
🌐
Online Sales
Prohibited
🏪
Offline Sales
Allowed
🎂
Legal Age
21+
🚫
Ban Scope
None

Allowed Product Types

Pod SystemDisposableRefillable

Purchase Channels

SupermarketConvenience Store

Complete Policy Details

Latest Developments

The digital stamp duty invoice system will be fully enforced by 2025. At the beginning of 2026, an updated version of the Consumption Tax Implementation Regulations will be implemented, with a tax rate maintained at 100%. Import customs clearance must meet the full chain FTA electronic traceability requirements. The electronic cigarette announcement in May 2026 requires registration to fully disclose the ingredients (including a nicotine concentration limit of 20mg/mL).

Policy Trends

Continuously strengthen digital traceability and implementation of consumption tax. Electronic products require ECAS certification. The equipment must be registered with R&L (Regulated&Licensed) labels and product registration, and the importer/manufacturer must obtain ESMA conformity assessment. Starting from 2026, the compliance review of electronic cigarettes will be intensified.

Taxation

Value added tax of 5%. Consumption tax: Electronic cigarette equipment and liquid are subject to 100% (CIF price+customs duty). Nicotine free electronic cigarette liquids are also subject to consumption tax. Digital stamp duty invoice system: mandatory implementation by 2025; Official provider of De La Rue (DLR); The FTA DTS App can verify authenticity.

Sales Channel Restrictions

Internet sales of electronic cigarettes, vending machines and schools are prohibited. Licensed retail&department store internal exhibitions must comply with the prohibition (cannot be displayed together with other children's health products).

Age Restrictions

21+

Product Specifications

Nicotine ≤ 20mg/mL; Closed type ≤ 2mL; supplementary container ≤ 10mL; supplementary package ≤ 50mL. Vitamins, caffeine, taurine, coloring agents, CMR substances, etc. are prohibited. Prohibition of narcotics, diacetyl, etc. Must comply with GSO 5/2019 standard. Source: UAE. S GSO 5/2019 (2021 Standard); MOIAT ECAS Certification Program

Hardware Requirements

Child protective packaging (GSO ISO 8317). Leak proof design. Battery SASO/IEC 62133 standard. The product must pass the ECAS/Low Voltage Equipment Directive (LVD). Mandatory implementation of USB-C and other charging standards by 2026. Source: MOIAT; Cabinet Resolution No. 5/2019

Packaging Requirements

The health warning must cover 50% of the packaging surface (including Arabic and English bilingual), and the content should include "Hazard Warning: This products damage your health and contains addiction using nicotine. Printing vouchers/discounts/free distribution is prohibited. It must include importer information, ingredient list, nicotine content, batch number, etc.

Advertising Restrictions

Completely ban tobacco and electronic cigarette advertising. Advertising is prohibited in public places, media, social media, vehicles, etc., and charitable sponsorship is also prohibited. Packaging prohibits promotional information such as vouchers.

Notification Requirements

Importers must register through SABER (MOIAT platform) and ECAS. Toxicological data, safety testing reports, and product batch certification are required. Electronic cigarette oil must provide component analysis and heavy metal detection, and the equipment must pass IEC testing. All imports require FTA consumption tax registration and purchase of digital stamp duty receipts.

Policy Documents

Electronic Nicotine Products (Equivalent to Traditional Tobacco Products) Standard； UAE.S GSO 5/2019； Unilateral agreement on Common Excise Tax； Cabinet Resolution No. 5/2019； Cabinet Decree No. 10/2017； Federal Law 15/2009 concerning tobacco control； Executive Regulations of Tobacco Control law； Federal Law No 7/2017 on Excise Tax； Cabinet Decree No. 52/2019 on Excise Goods, Tax Rates and Excise Price； Federal Law No. 8/2017 on Value Added Tax； Cabinet Decree No. 42/2018 on distinctive labelling of tobacco and tobacco products； Federal Tax Authority (FTA) Digital Tax Stamp System (DTS) Guidelines (January 2025)

Competent Authorities

1 The Ministry of Industry and Advanced Technology (MOIAT) 2 Legal Portal: Ministry of Justice 3 Federal Tax Authority 4 Federal Authority for Identity, Citizenship, Customs & Port Security 5 UAE Government 6 Government of Dubai 7 Abu Dhabi Municipality 8 Al Ain Municipality 9 Fujairah Municipality 10 Sharjah Municipality

Policy Details

The digital stamp duty invoice system will be fully enforced by 2025. At the beginning of 2026, an updated version of the Consumption Tax Implementation Regulations will be implemented, with a tax rate maintained at 100%. Import customs clearance must meet the full chain FTA electronic traceability requirements. The electronic cigarette announcement in May 2026 requires registration to fully disclose the ingredients (including a nicotine concentration limit of 20mg/mL). Continuously strengthen digital traceability and implementation of consumption tax. Electronic products require ECAS certification. The equipment must be registered with R&L (Regulated&Licensed) labels and product registration, and the importer/manufacturer must obtain ESMA conformity assessment. Starting from 2026, the compliance review of electronic cigarettes will be intensified.
Last Updated: 2026-10